Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the CRA.
Prenez note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'ARC.
Dear XXX
Re: Exemption from withholding tax
You stated that this exemption would be in conformity with the terms of applicable provisions of the Canada RSA Cooperation Agreement through Order-in-Council in Canada.
Under the “Privileges and Immunities (International Organizations) Act of Canada” in correlation with Article 11, Section 7 of the “Convention on the Privileges and Immunities of the United Nations”, the Governor in Council made an order dated April 29, 1982 (SOR/82-464) under which ESA has the privileges set forth in Article 11, Section 7, paragraph (a), i.e. the ESA, its assets, income and other property are exempt from all direct taxes, thus being exempt from Canadian income tax on all income. This order had been registered April 30, 1982, and published in the Canada Gazette on May 5, 1982. A copy of this order is attached.
In this circumstance the payors do not have to withhold non-resident tax on income paid or credited to ESA.
We trust you will find this to your satisfaction.
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© Her Majesty the Queen in Right of Canada, 1991
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© Sa Majesté la Reine du Chef du Canada, 1991
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